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The impact of tax and transfer systems on children in the European Union

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  • Sutherland, Holly
  • Lietz, Christine
  • Corak, Miles

Abstract

The objective of this paper is to analyse the impact of fiscal policy on the economic resources available to children, and on the child poverty rate. A static microsimulation model specifically designed for the purposes of comparative fiscal analysis in the European Union, EUROMOD, is used to study the age incidence of government taxes and transfers in 2001 in 15 EU countries. Three related questions are addressed. First, what priorities are currently embodied in government budgets across age groups, and in particular to what degree do cash transfer and tax systems benefit children relative to older groups?; what fraction of the needs of children are supported by elements of the tax and transfer systems directed explicitly to them?; what impact do measures of public resources for children have on child poverty rates?
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Suggested Citation

  • Sutherland, Holly & Lietz, Christine & Corak, Miles, 2005. "The impact of tax and transfer systems on children in the European Union," EUROMOD Working Papers EM4/05, EUROMOD at the Institute for Social and Economic Research.
    • Handle: RePEc:ese:emodwp:em4-05
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty

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